Individual Income Tax Law of the People's Republic of China (2011 Amendment) 【Title】 Individual Income Tax Law of the People's Republic of China (2011 Amendment) [Effective] 【法规标题】中华人民共和国个人所得税法(2011 修正) [现行有效] 【法宝引证码】CLI.1.153700(EN) Date issued: 06-30-2011 发布日期： 2011-06-30 Effective date: 09-10-1980 生效日期： 1980-09-10 Issuing authority: Standing Committee of the National People's Congress 发布部门： 全国人大常委会 Area of law: New Taxation 类别： 新颁税收 Document Number:

Order No.48 of the President of the People's Republic of China 发文字号： 主席令第 48 号

Individual Income Tax Law of the People's Republic of China (Adopted by the Third Session of the Fifth National People's Congress on September 10, 1980, amended for the first time in accordance with the Decision of the Fourth Session of the Standing Committee of the Eighth National People's Congress Concerning Amendment to the Individual Income Tax Law of the People's Republic of China on October 31, 1993; and amended for the second time in accordance with the Decision of the 11th Session of the Standing Committee of the Ninth National People's Congress Concerning Amendment to the Individual Income Tax Law of the People's Republic of China on August 30, 1999; amended for the third time in accordance with the Decision of the 18th Session of the Standing Committee of the Tenth National People's Congress on Amending the Individual Income Tax Law of

中华人民共和国个人所得税法

（1980 年 9 月 10 日第五届全国人民代表

大会第三次会议通过 根据 1993年 10月 31日第八届全国人民代表大会常务委员会第

四次会议《关于修改〈中华人民共和国个

人所得税法〉的决定》第一次修正 根据

1999年 8月 30日第九届全国人民代表大会

常务委员会第十一次会议《关于修改〈中

华人民共和国个人所得税法〉的决定》第

the People's Republic of China on October 27, 2005; amended for the fourth time in accordance with the Decision of the 28th Session of the Standing Committee of the Tenth National People's Congress on Amending the Individual Income Tax Law of the People's Republic of China on June 29, 2007; amended for the fifth time in accordance with the Decision of the 31st Session of the Standing Committee of the Tenth National People's Congress on Amending the Individual Income Tax Law of the People's Republic of China on December 29, 2007; amended for the sixth time in accordance with the Decision of the 21st Session of the Standing Committee of the Eleventh National People's Congress on Amending the Individual Income Tax Law of the People's Republic of China on June 30, 2011)

二次修正 根据 2005 年 10 月 27 日第十届

全国人民代表大会常务委员会第十八次会

议《关于修改〈中华人民共和国个人所得

税法〉的决定》第三次修正 根据 2007 年 6月 29 日第十届全国人民代表大会常务委员

会第二十八次会议《关于修改〈中华人民

共和国个人所得税法〉的决定》第四次修

正 根据 2007 年 12 月 29 日第十届全国人

民代表大会常务委员会第三十一次会议

《关于修改〈中华人民共和国个人所得税

法〉的决定》第五次修正 根据 2011 年 6月 30 日第十一届全国人民代表大会常务委

员会第二十一次会议《关于修改〈中华人

民共和国个人所得税法〉的决定》第六次

修正）

Article 1 An individual who has a domicile in the territory of China or who has no domicile but has stayed in the territory of China for one year or more shall pay individual income tax in accordance with the provisions of this Law for his incomes obtained in and/or outside the territory of China. An individual who has no domicile and does not stay in the territory of China or who has no domicile but has stayed in the territory of China for less than one year shall pay individual income tax in accordance with the provisions of this Law for his incomes obtained in the territory of China.

第一条 在中国境内有住所，或者无住所而

在境内居住满一年的个人，从中国境内和

境外取得的所得，依照本法规定缴纳个人

所得税。 在中国境内无住所又不居住或者无住所而

在境内居住不满一年的个人，从中国境内

取得的所得，依照本法规定缴纳个人所得

税。

Article 2 Individual incomes set forth below shall be subject to payment of individual income tax: 1. incomes from wages and salaries; 2. incomes of private industrial and commercial households from their productions and business operations; 3. incomes from contracting or leasing enterprises and institutions; 4. incomes from remuneration for labor services; 5. incomes from authors' remuneration; 6. incomes from royalties; 7. incomes from interest, stocks dividends and bonuses; 8. incomes from lease of property; 9. incomes from transfer of property; 10. occasional incomes; and 11. other incomes specified as taxable by the department of the State Council for

第二条 下列各项个人所得，应纳个人所得

税： 一、工资、薪金所得； 二、个体工商户的生产、经营所得； 三、对企事业单位的承包经营、承租经营

所得； 四、劳务报酬所得； 五、稿酬所得； 六、特许权使用费所得； 七、利息、股息、红利所得； 八、财产租赁所得； 九、财产转让所得； 十、偶然所得； 十一、经国务院财政部门确定征税的其他

所得。

finance.

Article 3 Individual income tax rates: 1. For incomes from wages and salaries shall be subject to excess progressive tax rates ranging from 3 percent to 45 percent (See the schedules of tax rates attached hereto). 2. For incomes of private industrial and commercial households from their productions and business operations and incomes from contracting or leasing enterprises and institutions, the progressive tax rate in excess of specific amount ranging from 5 per cent to 35 per cent is applicable (See the schedules of tax rates attached hereto). 3. For incomes from author's remuneration, the flat tax rate is applicable and the tax rate is 20 per cent and a 30 per cent tax deduction shall be applied to the amount of tax payable. 4. For incomes from remuneration for labor services, the flat tax rate is applicable and the tax rate is 20 per cent. If a single payment of remuneration for labor service is excessively high, an additional proportion of tax may be levied thereon, and the concrete measures shall be provided for by the State Council. 5. For incomes from royalties, incomes from interest, stocks dividend and bonuses, incomes from lease of property, incomes from transfer of property, occasional

第三条 个人所得税的税率： 一、工资、薪金所得，适用超额累进税率，

税率为百分之三至百分之四十五（税率表

附后）。 二、个体工商户的生产、经营所得和对企

事业单位的承包经营、承租经营所得，适

用百分之五至百分之三十五的超额累进税

率（税率表附后）。 三、稿酬所得，适用比例税率，税率为百

分之二十，并按应纳税额减征百分之三十。 四、劳务报酬所得，适用比例税率，税率

为百分之二十。对劳务报酬所得一次收入

畸高的，可以实行加成征收，具体办法由

国务院规定。 五、特许权使用费所得，利息、股息、红

利所得，财产租赁所得，财产转让所得，

偶然所得和其他所得，适用比例税率，税

率为百分之二十。

incomes and other incomes, the flat tax rate is applicable and the tax rate is 20 per cent.

Article 4 Individual incomes set forth below shall be exempt from individual income tax: 1. prizes in science, education, technology, culture, health, sports and environmental protection awarded by provincial people's governments, ministries and commissions under the State Council and units of the People's Liberation Army at or above the army level, as well as by foreign organizations and international organizations; 2. interest accruing from treasury bonds and financial bonds issued by the State; 3. subsidies and allowances distributed according to the unified regulations of the State; 4. welfare benefits, pensions for the disabled or for the family of the deceased and relief payment; 5. insurance compensation; 6. military severance pay and demobilization pay for military personnel; 7. settling-in allowance, severance pay, retirement wages, retirement wages for veteran cadres, and living allowances and subsidies for retired veteran cadres

第四条 下列各项个人所得，免纳个人所得

税： 一、省级人民政府、国务院部委和中国人

民解放军军以上单位，以及外国组织、国

际组织颁发的科学、教育、技术、文化、

卫生、体育、环境保护等方面的奖金； 二、国债和国家发行的金融债券利息； 三、按照国家统一规定发给的补贴、津贴； 四、福利费、抚恤金、救济金； 五、保险赔款； 六、军人的转业费、复员费； 七、按照国家统一规定发给干部、职工的

安家费、退职费、退休工资、离休工资、

离休生活补助费； 八、依照我国有关法律规定应予免税的各

国驻华使馆、领事馆的外交代表、领事官

员和其他人员的所得； 九、中国政府参加的国际公约、签订的协

议中规定免税的所得； 十、经国务院财政部门批准免税的所得。

distributed to cadres and workers according to the unified regulations of the State; 8. incomes of diplomatic representatives, consular officers and other personnel of foreign embassies and consulates in China, which, pursuant to the provisions of relevant laws of China, shall be exempt from tax; 9. incomes which shall be exempt from tax under the international conventions to which the Chinese Government is a member or agreements which the Chinese Government has signed; and 10. incomes which are approved to be exempt from tax by the department of the State Council for finance.

Article 5 Upon approval, individual income tax may be reduced under any of the following circumstances: 1. incomes of the disabled, the widowed lonely old people and the families of martyrs; 2. those suffering heavy losses caused by serious natural calamities; or 3. other tax reductions approved by the department of the State Council for finance.

第五条 有下列情形之一的，经批准可以减

征个人所得税： 一、残疾、孤老人员和烈属的所得； 二、因严重自然灾害造成重大损失的； 三、其他经国务院财政部门批准减税的。

Article 6 Calculation of income amount taxable: 第六条 应纳税所得额的计算：

一、工资、薪金所得，以每月收入额减除

1. For income from wages and salaries, the amount of taxable income shall be the monthly income minus 3,500 yuan. 2. For incomes of private industrial and commercial households from their productions and business operations, the income amount taxable shall be the remainder after deducting costs, expenses and losses from the gross incomes in a tax year. 3. For incomes from contracting or leasing enterprises and institutions, the income amount taxable shall be the remainder after deducting necessary expenses from the gross income in a tax year. 4. For incomes from remuneration for labor services, incomes from author's remuneration, incomes from royalties and incomes from lease of property, the income amount taxable shall be the remainder after deducting 800 yuan if a single payment does not exceed 4,000 yuan; and be the remainder after deducting 20 per cent for expenses if a single payment exceeds 4,000 yuan. 5. For incomes from transfer of property, the income amount taxable shall be the remainder after deducting the original value of the property and reasonable expenses from proceeds of the transfer of property. 6. For incomes from interest, stocks dividends and bonuses, occasional incomes and other incomes, the income amount taxable shall be the amount of income received each time.

费用三千五百元后的余额，为应纳税所得

额。 二、个体工商户的生产、经营所得，以每

一纳税年度的收入总额减除成本、费用以

及损失后的余额，为应纳税所得额。 三、对企事业单位的承包经营、承租经营

所得，以每一纳税年度的收入总额，减除

必要费用后的余额，为应纳税所得额。 四、劳务报酬所得、稿酬所得、特许权使

用费所得、财产租赁所得，每次收入不超

过四千元的，减除费用八百元；四千元以

上的，减除百分之二十的费用，其余额为

应纳税所得额。 五、财产转让所得，以转让财产的收入额

减除财产原值和合理费用后的余额，为应

纳税所得额。 六、利息、股息、红利所得，偶然所得和

其他所得，以每次收入额为应纳税所得额。 个人将其所得对教育事业和其他公益事业

捐赠的部分，按照国务院有关规定从应纳

税所得中扣除。 对在中国境内无住所而在中国境内取得工

资、薪金所得的纳税义务人和在中国境内

有住所而在中国境外取得工资、薪金所得

的纳税义务人，可以根据其平均收入水平、

The part of income donated by the individuals into education and other public welfare causes shall be deducted from the income amount taxable in accordance with the relevant regulations of the State Council. For a taxpayer who has no domicile in the territory of China but has obtained incomes from wages and salaries in the territory of China, or for a taxpayer who has a domicile in the territory of China but has obtained wage and salary incomes from abroad, an additional deduction for expenses may be determined according to his average income level, living standard and the change of exchange rates, and the scope and standard for the additional deduction for expenses shall be provided for by the State Council.

生活水平以及汇率变化情况确定附加减除

费用，附加减除费用适用的范围和标准由

国务院规定。

Article 7 For a taxpayer who has obtained incomes outside the territory of China, the amount of individual income tax already paid outside China by him may be deducted from the tax amount payable. Nevertheless, the amount so deducted may not exceed the tax amount payable for the taxpayer's incomes from abroad as calculated according to the provisions of this Law.

第七条 纳税义务人从中国境外取得的所

得，准予其在应纳税额中扣除已在境外缴

纳的个人所得税税额。但扣除额不得超过

该纳税义务人境外所得依照本法规定计算

的应纳税额。

Article 8 The income earner shall be the taxpayer of individual income tax and the unit or person that effects the payment shall be the withholding agent. Where the individual income exceeds the amount as prescribed by the State Council, where a taxpayer has wage or salary incomes from two or more places or has no withholding agent, or where there is any other circumstance as prescribed by the State Council, the taxpayer shall handle the tax payment declaration according to the provisions of the state. A withholding agent shall, according to the provisions of the state, make the

第八条 个人所得税，以所得人为纳税义务

人，以支付所得的单位或者个人为扣缴义

务人。个人所得超过国务院规定数额的，

在两处以上取得工资、薪金所得或者没有

扣缴义 务人的，以及具有国务院规定的其

他情形的，纳税义务人应当按照国家规定

办理纳税申报。扣缴义务人应当按照国家

withholding declaration for all the taxpayers and in full amount. 规定办理全员全额扣缴申报。

Article 9 Within the first 15 days of the following month, all tax amounts withheld each month by the withholding agents and all tax amounts paid each month by the taxpayers who file tax returns themselves shall be turned into the State treasury and tax returns shall be submitted to the tax authorities. For incomes from wages and salaries, the tax amount payable shall be computed and collected on a monthly basis, and the withholding agents or taxpayers shall, within the first 15 days of the following month, turn them into the State treasury and submit tax returns to the tax authorities. For incomes from wages and salaries in some specific industries, the tax amount payable may be computed on a yearly basis and be prepaid on a monthly basis, and the concrete measures shall be provided for by the State Council. For incomes of private industrial and commercial households from their productions and business operations, the tax amount payable shall be computed on a yearly basis and be prepaid on a monthly basis, the taxpayers shall make such prepayments within the first 15 days of the following month and shall settle it within three months following the end of a year, and the amount in excess shall be refunded and any amount in deficiency shall be made up. For incomes from contracting or leasing enterprises and institutions, the tax amount payable shall be computed on a yearly basis, and the taxpayers shall, within 30 days following the end of a year, turn them into the State treasury and submit tax returns to

第九条 扣缴义务人每月所扣的税款，自行

申报纳税人每月应纳的税款，都应当在次

月十五日内缴入国库，并向税务机关报送

纳税申报表。 工资、薪金所得应纳的税款，按月计征，

由扣缴义务人或者纳税义务人在次月十五

日内缴入国库，并向税务机关报送纳税申

报表。特定行业的工资、薪金所得应纳的

税款，可以实行按年计算、分月预缴的方

式计征，具体办法由国务院规定。 个体工商户的生产、经营所得应纳的税款，

按年计算，分月预缴，由纳税义务人在次

月十五日内预缴，年度终了后三个月内汇

算清缴，多退少补。 对企事业单位的承包经营、承租经营所得

应纳的税款，按年计算，由纳税义务人在

年度终了后三十日内缴入国库，并向税务

机关报送纳税申报表。纳税义务人在一年

内分次取得承包经营、承租经营所得的，

应当在取得每次所得后的十五日内预缴，

年度终了后三个月内汇算清缴，多退少补。 从中国境外取得所得的纳税义务人，应当

在年度终了后三十日内，将应纳的税款缴

the tax authorities. In case where a taxpayer receives incomes in separate installments within a year from contracted or leased operations, prepayment shall be made within the first 15 days following receipt of each installment of income, and the tax amount payable shall be settled within three months following the end of a year, and the amount in excess shall be refunded and any amount in deficiency shall be made up. A taxpayer who has incomes outside the territory of China shall, within 30 days following the end of a year, turn the tax amount payable into the State treasury and submit the tax return to the tax authority.

入国库，并向税务机关报送纳税申报表。

Article 10 Renminbi shall be the unit for calculation of all types of incomes. If incomes are in foreign currencies, they shall be converted into Renminbi according to the foreign exchange rates quoted by the State administration of foreign exchanges for tax payment.

第十条 各项所得的计算，以人民币为单

位。所得为外国货币的，按照国家外汇管

理机关规定的外汇牌价折合成人民币缴纳

税款。

Article 11 A service fee equivalent to 2 per cent of the amount of tax withheld shall be paid to the withholding agent.

第十一条 对扣缴义务人按照所扣缴的税

款，付给百分之二的手续费。

Article 12 The starting or suspending of the collection of individual income taxes on bank deposit interests or the collecting of individual income taxes at a reduced rate as well as the specific measures for such purposes shall be provided for by the State Council.

第十二条 对储蓄存款利息所得开征、减

征、停征个人所得税及其具体办法，由国

务院规定。

Article 13 The administration of individual income tax collection shall be governed by the provisions of the Law of the People's Republic of China on the Administration of Tax Collection.

第十三条 个人所得税的征收管理，依照

《中华人民共和国税收征收管理法》的规

定执行。

Article 14 The State Council shall, pursuant to the provisions of this Law, formulate the regulation for its implementation.

第十四条 国务院根据本法制定实施条例。

Article 15 This Law shall enter into force on the day of its promulgation. Schedule 1: Individual Income Tax Rates (Applicable to income from wages and salaries) shall be amended as follows: Grade Monthly Taxable Income Tax Rate (%) 1 1,500 yuan or less 3 2 Over 1,500 yuan to 4,500 yuan 10 3 Over 4,500 yuan to 9,000 yuan 20 4 Over 9,000 yuan to 35,000 yuan 25 5 Over 35,000 yuan to 55,000 yuan 30 6 Over 55,000 yuan to 80,000 yuan 35 7 Over 80,000 yuan 45 (Note:  The  “monthly  taxable  income”  as  mentioned  in  this  Schedule  refers  to  the  monthly  income  minus 3,500 yuan and additional deductions in accordance with the provisions of Article 6 of the Law.)

第十五条 本法自公布之日起施行。 个人所得税税率表一（工资、薪金所得适

用） 级数 全月应纳税所得额 税率（%） 1 不超过 1500 元的 3 2 超过 1500 元至 4500 元的部分 10 3 超过 4500 元至 9000 元的部分 20 4 超过 9000 元至 35000 元的部分 25 5 超过 35000 元至 55000 元的部分 30 6 超过 55000 元至 80000 元的部分 35 7 超过 80000 元的部分 45 （注：本表所称全月应纳税所得额是指依

照本法第六条的规定，以每月收入额减除

费用三千五百元以及附加减除费用后的余

额。） 个人所得税税率表二（个体工商户的生产、

Schedule 2 Individual Income Tax Rates (Applicable to the production and trading income of individual industrial and commercial households and income from contracted or leases operation of enterprises and public institutions) shall be amended as follows: Grade Annual Taxable Income Tax Rate (%) 1 15,000 yuan or less 5 2 Over 15,000 yuan to 30,000 yuan 10 3 Over 30,000 yuan to 60,000 yuan 20 4 Over 60,000 yuan to 100,000yuan 30 5 Over 100,000 yuan 35 (Note:  The  “annual  taxable  income”  as  mentioned  in  this  Schedule  refers  to  the  gross  income  of  each tax year minus costs, expenses and losses in accordance with the provisions of Article 6 of this Law.)

经营所得和对企事业单位的承包经营、承

租经营所得适用） 级数 全年应纳税所得额 税率（%） 1 不超过 15000 元的 5 2 超过 15000 元至 30000 元的部分 10 3 超过 30000 元至 60000 元的部分 20 4 超过 60000 元至 100000 元的部分 30 5 超过 100000 元的部分 35 （注：本表所称全年应纳税所得额是指依

照本法第六条的规定，以每一纳税年度的

收入总额减除成本、费用以及损失后的余

额。）